Relocating UK employees to Spain: Immigration, work permits and NIE explained

UK employees in Spain: Work authorisation, immigration rules and NIE numbers

The landscape for UK employees relocating to Spain has shifted significantly post-Brexit.

Navigating this new era requires understanding the complex web of visa requirements and legal frameworks. UK workers now need to complete specific visa applications suited to their work category, such as the highly qualified professional visa or the intra-company transfer permit.

These applications demand a thorough presentation of supporting evidence, including proof of employment, qualifications, and financial stability.

Due to varying requirements and potential requests for additional documentation, engaging a legal advisor is crucial for a seamless transition.

Spain stands out as a prime relocation destination, especially for tech companies. With its skilled workforce, robust digital infrastructure, and competitive living standards, cities like Valencia, Madrid, and Barcelona emerge as thriving hubs for innovation.

However, the complexities of Spanish immigration law and compliance are unavoidable hurdles in this journey.

For UK companies aiming to relocate key employees, this article offers a comprehensive roadmap.

It covers immigration requirements, essential documentation like NIE and TIE numbers, tax implications, and best practices to ensure smooth onboarding. Access expert guidance to navigate these challenges effectively.

For UK companies in the technology sector, Spain has become one of the most attractive relocation destinations in Europe.

The country combines a highly skilled workforce, excellent digital infrastructure, and competitive living standards. Valencia, Madrid, and Barcelona are emerging as leading hubs for IT companies, offering strong ecosystems for startups and established firms alike.

Since Brexit, however, the administrative pathway for UK employers relocating staff has become more complex. Visas, work permits, and compliance with Spanish immigration law are now unavoidable steps.

This article provides a clear roadmap for UK IT companies planning to relocate key employees to Spain. It focuses on immigration requirements, NIE and TIE numbers, tax implications, and best practices to ensure smooth onboarding.

For deeper guidance on specific permits, see our immigration law services page.

Understanding the legal framework

Relocating employees from the UK to Spain involves navigating Spanish and EU immigration law.

Impact of Brexit

Until the end of 2020, UK nationals benefited from EU freedom of movement. They could work in Spain without restrictions. Today, British employees must apply under the general immigration framework or specific mobility schemes.

Work authorisation options

The main routes for UK employees include:

• Highly qualified professional visa (HQP): Designed for managers, specialists, and IT professionals under Spain’s Entrepreneurs Law.
• Intra-company transfer (ICT) permit: For staff relocated within multinational groups.
• Digital nomad visa: For employees who keep working remotely for a company based outside Spain, subject to income and qualification thresholds.
• General work permit: Requires labour market testing and employer sponsorship.

Each option has distinct criteria, timelines, and obligations for both employer and employee.

Essential documents: NIE, TIE, and work permits

NIE (Número de identificación de extranjero)

The NIE is a unique identification number for foreigners in Spain. It is required for almost all formal processes, including opening a bank account, signing an employment contract, or registering with the tax authorities.

• Where a residence or work permit is being processed, the NIE is assigned automatically. Otherwise it is requested from the police (a police station or immigration office) or, from abroad, through a Spanish consulate.
• Documentary proof of purpose is required, such as a job offer or corporate assignment.
• The legal deadline for a standalone NIE request is five days, although getting an appointment can take longer.

For a step-by-step guide, see Why and How to Obtain a NIE in Spain.

TIE (Tarjeta de Identidad de Extranjero)

The TIE is a residence card issued once the work permit is granted. It contains biometric data and must be renewed periodically.

Where a TIE is required, employees must apply for it in person at the competent police station within one month of arrival (or of the permit being granted, if already in Spain).

Work permits

Depending on the route (HQP, ICT, etc.), applications must be submitted either to the Large Companies Unit (UGE-CE) in Madrid or to local immigration offices.

Employers are usually responsible for initiating the process.

Employer obligations

UK companies relocating staff to Spain must comply with Spanish labour and tax law.

Employment contracts

Contracts must be formalised under Spanish labour law and notified to the public employment service (SEPE) within ten days, and the employee must be registered with the Social Security system before starting work.

Key elements include:

• Salary in euros
• Defined working hours
• Paid holiday entitlement (30 calendar days per year)
• Termination clauses consistent with Spanish law

See our Labour Law advisory for full details.

Social security contributions

Employers must register their employees with the Spanish Seguridad Social. Contribution rates vary, but for a permanent IT or office employee in 2026 they amount to around 32% of gross salary, applied up to the maximum contribution base of €5,101.20 a month.

Employees also contribute 6.5% of gross salary (up to the same maximum base). UK employees temporarily seconded for up to two years may instead remain in the UK National Insurance system if HMRC issues a certificate of coverage.

Corporate compliance

Companies must also ensure proper registration, accounting, and tax filings. Many UK businesses choose to create a Spanish Sociedad Limitada (SL) to simplify operations.

Guidance is available on our page about creating a limited company in Spain.

Tax considerations for UK employees

Taxation is often the most sensitive part of employee relocation.

Beckham Law

One of Spain’s most attractive incentives is the Beckham Law regime. It allows qualifying employees who have not been tax resident in Spain in the previous five years to be taxed, in the year they move and the following five years, at a flat rate of 24% up to €600,000 (47% above that). All employment income earned under the regime is treated as Spanish-source, while other income is taxed only if it arises in Spain. The option must be communicated to the Spanish Tax Agency within six months of registering with Social Security.

This regime is particularly beneficial for IT specialists earning above-average salaries.

Full details are explained in our Beckham Law Spanish Tax Regime guide.

Double taxation

The UK and Spain have a double taxation convention, in force since 12 June 2014. Employees who become tax resident in Spain can rely on a certificate of tax residency from the Spanish Tax Agency to avoid being taxed twice on the same income. Those taxed under the Beckham regime should check treaty access carefully, as the convention does not treat as resident a person taxed only on income from sources in that State.

Employer withholding

Employers must withhold income tax (IRPF) from salaries in Spain. Rates are progressive unless the Beckham regime applies, in which case withholding is 24% (47% on pay above €600,000 from the same payer).

Timeline and practical steps

The relocation process typically follows this sequence:

Delays often occur if documentation is incomplete or appointments at immigration offices are scarce.

Regional advantages: Why Valencia?

While Madrid and Barcelona are common relocation hubs, Valencia offers unique advantages for UK companies:

• Lower cost of living compared to Madrid or Barcelona.
• A growing IT and digital innovation ecosystem.
• Excellent transport links, including a modern airport and high-speed rail.
• High quality of life, with strong international schools and healthcare facilities.

Learn more about working in Spain as a foreigner.

Risk management and professional guidance

Common pitfalls

• Applying for the wrong visa category.
• Missing NIE/TIE deadlines.
• Failing to register employment contracts.
• Overlooking double taxation risks.

Professional advisory

Specialised legal and tax advisors ensure compliance and reduce the risk of fines or rejected applications.

At Delaguía y Luzón, we integrate immigration, tax, and labour expertise into a single relocation service, ensuring a seamless process for UK businesses.

Comparative analysis

Compared with other EU destinations, Spain offers:

• Statutory decision deadlines of 20 days for highly qualified professional and intra-company transfer permits.
• A flat 24% rate on employment income up to €600,000 for eligible expats under the Beckham Law.
• Strong cultural and geographical ties to the UK market.

For corporate relocations, Spain is a strong option for tech companies seeking access to both EU and Latin American markets.